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Jingdong book

中级财务会计

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Jingdong book

中级财务会计

Name: 中级财务会计
Brand: Jingdong book
SKU: 3110015011
Price: 26.61 USD
Availability: OutOfStock

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Content Description

《中级财务会计》共分14章，内容从会计基本理论到实务，从日常会计核算到期末编制财务报告，每一章节设置实例，更突出会计实务操作。

Catalogue

第1章总论
学习目标
1.1 财务会计概述
1.2 财务会计的基本前提
1.3 财务会计的基本要素
1.4 会计信息质量要求
1.5 企业会计准则
第2章货币资金
学习目标
2.1 货币资金概述
2.2 库存现金
2.3 银行存款
2.4 其他货币资金
基本训练
第3章应收款项
学习目标
3.1 应收票据
3.2 应收账款
3.3 预付账款
3.4 其他应收款
3.5 坏账损失
基本训练
第4章存货
学习目标
4.1 存货概述
4.2 存货的计价
4.3 原材料
4.4 库存商品
4.5 包装物与低值易耗品
4.6 存货的期末计价与清查
基本训练
第5章对外投资
学习目标
5.1 投资概述
5.2 交易性金融资产
5.3 持有至到期投资
5.4 可供出售金融资产
5.5 长期股权投资
基本训练
第6章固定资产
学习目标
6.1 固定资产概述
6.2 固定资产的增加
6.3 固定资产折旧
6.4 固定资产后续支出
6.5 固定资产的减值
6.6 固定资产的处置
6.7 固定资产的清查
基本训练
第7章无形资产、商誉及其他长期资产
学习目标
7.1 无形资产
7.2 商誉
7.3 其他长期资产
基本训练
第8章流动负债
学习目标
8.1 流动负债概述
8.2 应付票据与应付账款
8.3 应付职工薪酬
8.4 应交税费
8.5 其他流动负债
8.6 或有负债
基本训练
第9章非流动负债
学习目标
9.1 非流动负债概述
9.2 应付债券
9.3 长期借款及借款费用
9.4 长期应付款
基本训练
第10章所有者权益
学习目标
10.1 所有者权益概述
10.2 投入资本
10.3 资本公积
10.4 留存收益
基本训练
第11章收入
学习目标
11.1 收入概述
11.2 销售商品收入的核算
11.3 提供劳务收入的核算
11.4 让渡资产使用权收入的核算
11.5 建造合同收入的确认
基本训练
第12章费用
学习目标
12.1 费用概述
12.2 期间费用
基本训练
第13章利润及利润分配
学习目标
13.1 利润
13.2 所得税
13.3 利润分配
基本训练
第14章财务会计报告
学习目标
14.1 财务会计报告概述
14.2 资产负债表
14.3 利润表
14.4 现金流量表
14.5 所有者权益变动表
14.6 财务报表附注
基本训练
主要参考文献
附录现值和终值表

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Jingdong book

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